France Fichier d’Ecritures Comptables (FEC) Reporting Compliance
This topic pertains to the France FEC files generation feature, which is no longer supported as of Tax Audit File SuiteApp version 1.85.0. You can only use this SuiteApp to generate France FEC files from 2022 and earlier. To generate this report, see Fichier d’Ecritures Comptables (FEC) in France Localization.
Important Things to Consider for France FEC Reporting Compliance
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The France FEC file name format is SIREN + “FEC” + YYYYMMDD + “.txt”
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SIREN represents the nine digits at the end of the France VAT registration number
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France VAT registration number is “FR” + 2–digit code + SIREN (9 digits)
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YYYYMMDD is the fiscal year end date
For example, if you generate the report for the period January 2018 to December 2018, the YYYYMMDD value will be 20181231. This assumes that December 31, 2018 is the end date of the selected period. Even if you generate the FEC report for the period January 2018 to March 2018, the YYYYMMDD value will still be 20181231.
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Deleting, editing, and voiding GL numbered posting transactions may create gaps in your FEC report.
If you need to edit or void GL numbered posting transactions, you must do the following:
Use the GL# Date as EcritureDate and Enable the GL Impact Locking Feature
If you edit a transaction’s entity field or any field that impacts the general ledger, NetSuite creates copy and reversal transactions. These copy and reversal transactions are shown on the GL Impact subtab of the original transaction to track the history of the GL impact adjustment.
For more information about GL impact locking, see GL Impact Locking.
Editing transactions while using the GL Impact Locking feature may cause your transaction numbering to be out of sync. You may need to provide an explanation to the tax authority for the gaps in your FEC report..
Example
The following example shows Invoice #18 created on March 3 and edited on March 5, 2018.
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Run GL Audit Numbering Every 24 Hours/Daily |
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Reference No. |
Transaction Type |
Transaction Date |
EcritureNum GL# |
EcritureDate is GL#Date |
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Inv#16 |
Invoice |
3/1/2018 |
1 |
3/1/2018 |
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Inv#17 |
Invoice |
3/2/2018 |
2 |
3/2/2018 |
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Inv#18 |
Invoice |
3/3/2018 |
3 |
3/3/2018 |
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Inv#19 |
Invoice |
3/4/2018 |
4 |
3/4/2018 |
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Edit Amount of Invoice #18 on March 5, 2018 (GL Impact Locking Feature is Enabled) |
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Reference No. |
Transaction Type |
Transaction Date |
EcritureNum GL# |
EcritureDate is GL#Date |
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Inv#16 |
Invoice |
3/1/2018 |
1 |
3/1/2018 |
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Inv#17 |
Invoice |
3/2/2018 |
2 |
3/2/2018 |
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1 |
GL Impact Adjustment |
3/3/2018 |
3 |
3/5/2018 |
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Inv#19 |
Invoice |
3/4/2018 |
4 |
3/4/2018 |
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Inv#18 |
Invoice |
3/3/2018 |
5 |
3/5/2018 |
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2 |
GL Impact Adjustment |
3/3/2018 |
6 |
3/5/2018 |
Use the Void Transactions Using Reversing Journals Preference
The Void Transactions Using Reversing Journals preference creates journal entries for voided transactions. The dates or periods of the journal entries can be set to a different date or period from the original transaction. This preference provides an audit trail to track the changes.
For more information, see Void Transactions Using Reversing Journals Preference.
If the Void Transactions Using Reversing Journals preference is not enabled, voiding a transaction changes the transaction amount to zero. Voided transactions are included in GL audit numbering and in the FEC report. You may need to manually remove the transactions with zero amounts from the report. You may also need to provide an explanation to the tax authority for the gaps in your FEC report.
Related Topics
- Generating the France Fichier d’Ecritures Comptables (FEC) Report
- Tax Audit Files Configuration for France Fichier d’Ecritures Comptables (FEC)
- France Fichier d'Ecritures Comptables (FEC) Field Mapping
- Tax Audit Files
- Creating or Customizing Roles to Use Tax Audit Files
- Using Tax Audit Files
- Generating a Tax Audit File
- Troubleshooting Tax Audit File Generation Failures
- Downloading a Tax Audit File
- Deleting a Tax Audit File
- Statutory Chart of Accounts for Tax Audit Files